Right, the cost savings in going with cubes over offices is not in materials. It's in the amount of people per sq ft you can jam into one office.

Build bigger; double up. Its still better than sharing with 50 people.

If you just build a bigger office and fill it with cubes or desks is that really much better? The biggest issue for me in my open office was that devs feel the need to play instruments to start standups for some reason. Usually bongos but in the past it was a giant gong. Really made my client phone calls interesting. My biggest WFH issue is dogs.